bet365 offers is a branch of economics，It was founded by Adam Smith in 1776，Introduced to my country in the early 20th century。

After the founding of New China，my country gradually introduces Soviet bet365 offers。Soviet bet365 offers is based on Marxist economics，Based on the theory of monetary relations，Beginning to be gradually known in our country。The theory of monetary relations，bet365 offers is “the objective monetary relationship that exists in the national economy used by the state to allocate and redistribute national income to establish the resources necessary for socialist expansion of reproduction and to meet the common needs of society”。In short，This theory believes that the essence of bet365 offers is monetary relations。The Theory of Monetary Relations and its textbooks introduced from the Soviet Union have become the basis for teaching and theoretical research in bet365 offers majors。

　　National distribution bet365 offers dominates

While introducing the theory of monetary relations，my country’s financial academia has also begun to apply the Marxist class-state view，Replace the old China’s public state view to analyze financial issues。This is the beginning of the Sinicization of bet365 offers，And formed the theory of national distribution。1953，Yin Wenjing pointed out the difference between the class nature and the public nature of bet365 offers，Start to grasp and discuss financial issues from the perspective of class-state distribution。1957，Xu Tingxing started by questioning and denying the theory of monetary relations，Based on the class state，Clearly define bet365 offers as a special distribution relationship，That is, the distribution relationship of the country。

Compared to the theory of monetary relations，The distribution relationship view is obviously more correct。Describe the essence of bet365 offers as monetary relations，Difficulty distinguishing the fiscal category from other economic categories that use monetary forms of activity，Modern economic activities all exist in the form of currency。Financial activities are specifically expressed as revenue and expenditure activities，i.e. allocation activity，Saying that bet365 offers is a distribution relationship，Compared with the monetary relations theory, it is better to distinguish the economic categories of fiscal activities from other non-distribution activities。But besides bet365 offers，There are also various distribution activities，such as salary distribution、Credit allocation、Enterprise financial allocation, etc.，bet365 offers is just distribution by the state。The "National Distribution Theory" points out that bet365 offers is national distribution，has well defined and grasped the category of bet365 offers。Therefore，The theory of national distribution is accepted by more and more people in my country’s financial academic circle。

　Late 1950s and early 1960s，my country’s fiscal theory gradually breaks away from the Soviet theoretical framework，Form a fiscal theory model suitable for Chinese society，It is marked by the mainstream position of national distribution theory in my country’s fiscal theory circles。1964，The first national fiscal theory seminar (hereinafter referred to as the "Dalian seminar") organized by the Institute of Fiscal Science of the Ministry of bet365 offers and held in Dalian, Liaoning Province completed this transformation。There were several main views on the nature of bet365 offers at the meeting，Such as "National Distribution Theory", "Value Distribution Theory", "National Capital Movement Theory", "Residuary Product Value Movement Theory", etc.。Among them，National distribution theory has an absolute advantage，Approved by the vast majority of people。The basic formation of the theory of national distribution，Completely replacing the monetary relations theory as the new mainstream school of bet365 offers in my country。In terms of developing and improving the national distribution theory，Professor Deng Ziji has made outstanding contributions。

The great debate on the nature of bet365 offers began again in the late 1970s。Reform and opening up impact the planned economic system，The common social needs theory emerging in the field of bet365 offers is not based on the "state subject"，But define and grasp bet365 offers from the perspective of "common social needs"，Causing lively discussion，Professor Chen Gong made a major theoretical contribution to this。Questions and objections to the theory of national distribution are pouring in，Some views on the nature of bet365 offers that were originally denied or suppressed have been updated，And some new financial views have emerged。The main viewpoints include "social common needs theory", "reproduction determinism", "surplus product determinism", etc.。Different from the situation where the national distribution theory dominated the Dalian seminar，In this debate，The theory of national distribution and the theory of common social needs are equally divided。However，The planned economic system has not yet been negated at this time，The reform goal of the market economic system has not yet been proposed，It determines that the theory of common social needs fails to demonstrate its theory from the basic point of market economy，Thus failing to fundamentally deny the theory of national distribution，It also failed to replace the mainstream status of national distribution theory。

The reason why the theory of national distribution has always occupied a mainstream position，Because it fundamentally grasps the essence of planned bet365 offers，Conforms to the fundamental requirements of the planned economic system for fiscal theory。Adapted to a highly centralized and unified planned economic system，It is a national fiscal system with a high degree of unified revenue and expenditure，It is the state’s planned control and control of the entire social resources and social and economic activities。The theory of national distribution emphasizes the absolute status of "the state" in bet365 offers，It supports and confirms the rationality and legitimacy of fiscal cooperation with national planning to control the basic financial resources of the entire society，This is a fiscal theory with a distinct nature of planned economy。Through debate，The idea of ​​national distribution theory has been further enriched and improved，Maintained its mainstream status in the financial academic community。This period，The book "Socialist bet365 offers" jointly written by Xiamen University and six other universities was published in 1980，The revised version of this book was approved by the Ministry of bet365 offers’s Textbook Editing and Review Committee as a national trial textbook in 1982。This is a fiscal textbook based on the relatively mature and systematic theory of national distribution，It is used by many universities in China。This means that the teaching of bet365 offers in our country has completely shifted to the basis of national distribution theory。

　　The rise and prosperity of public bet365 offers

Early 1990s，With the establishment of the reform goal of establishing a socialist market economic system，The financial academic circle accordingly proposed the public bet365 offers theory and the dual bet365 offers theory。

Public bet365 offers is a fiscal system compatible with the market economy。The 1998 National Financial Work Conference clearly stated，Reform goals in building a basic framework for public bet365 offers，It marks that the Chinese-style public bet365 offers theory has finally replaced the mainstream status of the national distribution theory。But this is fundamentally different from the public bet365 offers system and theory that prevailed in our country before the founding of New China。

First，Western bet365 offers itself has undergone great changes since the 1950s，At this time, the Western bet365 offers science reintroduced into our country has a completely new logical thinking and theoretical system，And follow a new logical train of thought and theoretical system: market efficiency theory as the starting point → market failure theory as the basic theory → public goods theory as the core theory → government revenue and expenditure...。This is also the framework and content of my country’s new fiscal science，It is completely rooted in the institutional environment of market economy。Secondly，Establishing the institutional foundation of a market economy determines the Chinese characteristics of our country’s public bet365 offers construction。Western public bet365 offers is formed spontaneously，Our country was built under the decisions and guidance of the government。The government under a market economy is a government that provides public services，It determines that the public nature and class nature of bet365 offers under the market economy are compatible。Based on the difference whether the enterprise is an administrative appendage of the state or an independent market entity，Answered why the planned economy is not public bet365 offers，Public bet365 offers can only be found in a market economy。Gives the definition of public bet365 offers and makes corresponding arguments，This is also the most basic question that Western bet365 offers lacks and must be answered by bet365 offers。

Adapted to the socialist market economic system with Chinese characteristics，Early 1990s，Professor Ye Zhenpeng also proposed the theory of dual bet365 offers，This is another financial theory proposed at the same time as the theory of public bet365 offers。The so-called "dual bet365 offers"，Also known as "dual structure bet365 offers"，Refers to the organic unity composed of relatively independent public bet365 offers and state-owned capital bet365 offers under the conditions of socialist market economy。Where "public bet365 offers" is the government allocation activity that provides public services to the market，It is a fiscal system or type that is compatible with the market economic system；“State-owned capital bet365 offers” is the allocation activity carried out by the government as a capital owner to its for-profit state-owned enterprises，It is a unique fiscal system or type under the socialist market economic system。This theory states，The state-owned capital bet365 offers that exists under my country’s market economy is not public bet365 offers，The two cannot be confused。This fiscal theory is important for handling the relationship between market effectiveness and market failure in my country's market economy，Handle the relationship between the government and state-owned enterprises，Ensure the soundness and perfection of the socialist market economic system，All are of great significance。Based on dual fiscal theory，Our country has implemented a double-entry budget system in which the public budget and the state-owned capital operating budget are co-located。

　　Constructing modern fiscal bet365 offers

Socialism with Chinese characteristics enters a new era，Call for corresponding fiscal theory。The Third Plenary Session of the 18th CPC Central Committee clarified the new positioning of bet365 offers，That is, "bet365 offers is the foundation and important pillar of national governance"。Fiscal theory circles have conducted heated discussions on the attributes of the discipline of bet365 offers，Some insist that bet365 offers is economics，is a special applied economics subject，But more people believe that studying bet365 offers only from an economic perspective is not enough，Advocate economics、Political Science、Public Management、Reshape the financial discipline from interdisciplinary perspectives such as law，Accordingly，Financial theory has new developments。Financial “Foundation and Pillars Theory”，A deeper explanation of modern fiscal theory around the modernization of national governance systems and governance capabilities，Based on a summary of the financial operating rules that match modern national governance，Thereby pointing out the generality of this theory。Modern bet365 offers and public bet365 offers are not contradictory，Public bet365 offers matches market economy，The modern fiscal system matches the modernization of national governance。Some scholars believe that public risks should be the logical starting point，Exploring the new logic of bet365 offers。In addition，There is also a new exploration of development bet365 offers centered on development。In order to better promote the development of the discipline of bet365 offers in China，There is also a call to elevate bet365 offers to a first-level discipline。

The development of fiscal theory in the new era is based on China，Look at the world at the same time。Matching with the new financial positioning，The basic direction has been determined，But it still requires unremitting efforts from the financial academic community。Accelerate the construction of a discipline system of philosophy and social sciences with Chinese characteristics、Academic System、The discourse system can only be advanced on the basis of innovation。Solving problems is innovation。Facing endless financial problems，There is a long way to go to build the discipline of bet365 offers in China。Fiscal theory can only better promote the solution of practical problems，Serve the overall situation of the party and the country’s cause more comprehensively，Only fiscal theory has vitality，The new Chinese bet365 offers can be truly constructed。

　　(Author’s unit: Department of bet365 offers, School of Economics, Xiamen University；Institute of Financial Strategy, Chinese Academy of Social Sciences)